CLA-2-42:OT:RR:NC:TAB:354
Ms. Zoe Greye
Black Diamond Equipment, Ltd.
2084 East 3900 South
Salt Lake City, UT 84124
RE: The tariff classification of gloves from China.
Dear Ms. Greye:
In your letter dated October 17, 2008 you requested a classification ruling.
Style Enforcer #801640 is a pair of unisex ice-climbing gloves that also feature removable inner gloves. The outer gloves are made of a palm side, from fingertips to wrist, composed of over 90% goatskin leather, which also forms the sidewalls of the thumb and forefinger, and overlaps the fingertips and thumb tip. A second goatskin leather palm overlay is sewn across the palm using Kevlar stitching and also overlaps the sidewalls. The remainder of the outer shell, which includes a small portion of the bottom of the palm side at the wrist, the backside, fourchettes, and extended gauntlet cuff, is made up of 94% polyester and 6% spandex woven fabric. The outer gloves also feature a partially elasticized wrist, a drawstring tightener sewn into the gauntlet hem, and pre-curved finger construction. The outer gloves also feature inner molded foam padding placed over the backside of four fingers, across the backside knuckles and hand, and along the sidewalls of the pinky finger. The outer gloves are designed for use in the sport of ice climbing and the essential character is imparted by the goatskin leather palmside. The glove has a dedicated glove liner made of coated woven fabric. The dedicated glove is lined and insulated and is secured to the outershell glove by means of hook and loop fabric. The dedicated glove liners also feature fourchettes and a pull tab sewn to the outer edge of the cuff that enables the gloves to be pulled out easier.
Style Specialist #801642 is a pair of lined and insulated unisex ice-climbing gloves. The gloves are made of a palm side, from fingertips to wrist, composed of over 90% goatskin leather, which also forms the sidewalls of the thumb and forefinger and overlaps the fingertips and thumb tip. A second goatskin leather palm overlay is sewn across the palm using Kevlar stitching, and also overlaps the sidewalls. The remainder of the outer shell, which includes a small portion of the bottom of the palm side at the wrist, the backside, fourchettes, and extended gauntlet cuff, is made up of 94% polyester and 6% spandex woven fabric. The gloves also feature a partially elasticized wrist, a hook and clasp, a drawstring tightener sewn into the gauntlet hem, and pre-curved finger construction. The gloves also feature inner molded foam padding placed over the backside of four fingers, across the backside knuckles and hand, and along the sidewalls of the pinky finger. The gloves are designed for use in the sport of ice climbing and the essential character is imparted by the goatskin leather palmside.
Style Squad #801576 (men’s) and #801578 (women’s) is a lined and insulated multi-sport glove made of a palm side, from fingertips to wrist, composed of over 90% goatskin leather, which also makes up the fourchettes, sidewalls, and also overlaps the fingertips of the index finger, middle finger and thumb. Vented goatskin leather makes up a portion of the backside at the knuckles, the backside of the index finger, middle finger, and a portion of the ring finger; beneath the vented goatskin leather is an inner liner made of a coated woven fabric. The remainder of the outer shell, which includes a small portion of the bottom of the palmside at the wrist, the backside of the pinky finger and a portion of the backside ring finger, and extended gauntlet cuff, is made up of a woven fabric with a coating on the underside. Additional features include a partially elasticized wrist, a hook and clasp, a backside thumb made of a flocked PU fabric which serves as a nose wipe, and a second inner cuff measuring approximately 1½ inches sewn to the inner edge of the extended gauntlet cuff, which also features a drawstring tightener sewn into the hemmed bottom. The essential character of the glove is imparted by the goatskin leather palmside.
Style Renegade #801431 (men’s) and #801436 (women’s) is a lined and insulated multi-sport glove made up of a palmside, from fingertips to wrist, composed of over 90% goatskin leather, which also makes up the sidewall of the index finger. The balance of the outershell, including a small portion of the bottom of the palmside at the wrist, the fourchettes, backside and cuff, are made up of a woven fabric that has been laminated to a knit pile fabric on the underside. Additional features include an elasticized wrist, a hook and clasp, an inner waterproof barrier, a hook and loop fastener on the cuff, a heavyweight berber fleece lining, and a backside thumb made of a flocked PU fabric which serves as a nose wipe. The essential character of the glove is imparted by the goatskin leather palmside.
Style Glissade #801724 (men’s) and #801725 (women’s) is a lined and insulated multi-sport glove with a complete palmside, from fingertips to wrist, composed of over 90% goatskin leather with Kevlar stitching. Goatskin leather also makes up the sidewall of the index finger and thumb. The balance of the outershell, which includes a small portion of the bottom of the palmside at the wrist, the fourchettes, backside and extended gauntlet cuff, is made up of a woven fabric that has been laminated to a knit pile fabric on the underside. Additional features include a partially elasticized wrist, a hook and clasp, an inner waterproof barrier, a backside thumb made of a flocked PU fabric which serves as a nose wipe, and a second inner cuff measuring approximately 1½ inches sewn to the inner edge of the extended gauntlet cuff, which also features a drawstring tightener sewn into the hemmed bottom. The essential character of the glove is imparted by the goatskin leather palmside.
The applicable subheading for style Enforcer #801640 and style Specialist #801642 will be 4203.21.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: specially designed for use in sports: other…other. The duty rate will be 4.9% ad valorem.
The applicable subheading for the men’s versions of style Squad #801576, Renegade #801431, and Glissade #801724 will be 4203.29.3020, HTSUS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: men’s…lined. The duty rate will be 14% ad valorem.
The applicable subheading for the women’s versions of style Squad #801578, Renegade #801436, and Glissade #801725 will be 4203.29.5000, HTSUS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: for other persons: lined. The duty rate will be 12.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Marinucci at (646) 733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division